Tax evasion, tax morale and policy maker's effectiveness

By Roberto Dell'Anno. 2009

154 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/e7553531684240bc9f68907c440febf4d20a232f

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. B. Tran-Nam
2. Nigar Hashimzade
3. G. Myles

In Economics and Econometrics

1. B. Tran-Nam
2. Nigar Hashimzade
3. G. Myles
4. Fany Inasius

Citations in the corpus

• Progressive taxation and tax morale (2011, unknown): “Cross-country analyses find strong support for a negative relationship between tax morale and tax evasion (Richardson 2006; Torgler et al. 2008) as well as the size of the shadow economy (Torgler 2005; Alm and Torgler 2006; Dell’Anno 2009; Torgler and Schneider 2009).”
• APPLICATIONS OF BEHAVIOURAL ECONOMICS TO TAX EVASION (2012, background): “Dell’Anno (2009) extended the model of Gordon (1989) to investigate how compliance is affected by tax morale and how tax morale is dependent on a taxpayer’s intrinsic attitudes to honesty and social stigma.”